Sudaksh, New Delhi V. CIT (E), New Delhi

ITA 313/DEL/2021

AI Insights

The case involves an appeal by M/s Sudaksh against the order of the ld. CIT(E), New Delhi, dated 03.02.2021, concerning the registration under section 12A of the Income Tax Act, 1961. The primary issue was the examination of the conditions for registration, specifically whether the objects of the society were charitable. Both parties agreed that this examination was not adequately addressed by the ld. CIT(E). Consequently, the tribunal decided to remand the matter for a thorough reevaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121232 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 23-07-2023
• Assessment Year: misc
• Appeal Filed On: 25-03-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 313/Del/2021 M/s Sudaksh, Shop No. 11, 1 st Floor, Baba Haridass Market, Chara Mandi, Najafgarh, New Delhi-110043 Vs. Income Tax Officer(E), Headquarters, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAUTS5614G Assessee by : Sh. Dinesh Mohan, Adv. Revenue by : Sh. H. K. Choudhary, CIT DR Date of Hearing: 24.07.2023 Date of Pronouncement: 25.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(E), New Delhi dated 03.02.2021. 2. Heard the arguments of both the parties and perused the material available on record. 3. The issue pertains to examination of conditions stipulated for registration u/s 12A of the Income Tax Act, 1961. At the outset, both the parties fairly agreed that the examination of the objects of the society whether they are charitable or not has not been examined by the ld. CIT(E) in detail. Hence, in the interest of justice, we remand the matter to the ld. CIT(E) to consider the issue of granting of registration denovo. The ITA No. 313/Del/2021 Sudaksh 2 assessee shall promptly comply to the notices issued without seeking unnecessary adjournments. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 25/07/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 25/07/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR